Exercise of Chapter X powers requires report-based audits and forwarding records to local assessing officers for tax assessment.
Officers exercising Chapter X powers (audit, survey/inspection, stopping and detention of goods vehicles) must prepare reports based on information and records examined by them and mandatorily forward those reports and records to the ward/branch officer having jurisdiction over the dealer for assessment of tax and penalty; non-compliance will attract disciplinary action.

Restriction on field collection of VAT: deputed teams must not accept cheque payments during surveys and must refuse voluntary payments.
Officers deputed for field surveys are instructed not to collect VAT by cheque or any other mode during surveys; if a dealer offers payment to address a tax deficiency, the officer must decline receipt and advise the dealer to deposit tax through the prescribed VAT deposit procedure; noncompliance by officers will invite disciplinary action.

Service tax on legal services: stay orders prompt government to seek consolidated review and vacatur through transfer petitions.
Stay orders restraining the levy of service tax on legal services provided by Senior Advocates have been issued by multiple High Courts. The Board has directed engagement of the Attorney General to seek vacatur and aggregation by filing transfer petitions, and requests urgent transmission of all relevant High Court files from Zones to enable filing.

Mandatory full testing of imported limestone at designated laboratory; importers must provide samples and bear testing costs.
Import consignments of limestone must undergo full testing to verify parameters in IS:10345 of 2004 because the prior laboratory could not perform certain determinations; samples shall be forwarded to the designated external testing facility in Kolkata capable of conducting the complete test matrix (items (i)-(vi) of table 1, clauses 5, 6.1.1 and 7). Importers shall bear testing costs, submit the prescribed sample quantity for a full test, and pay fees by Demand Draft at submission.

Legal Metrology labelling and measurement rules require supplier contact details on packages and approved unit declarations in trade filings.
The Legal Metrology (Packaged Commodities) Rules, 2011 amendments redefine industrial consumer and institutional consumer and adopt the Food Safety Act definition for retail food package; require every package to display the name, address, telephone number and e mail of a contact for consumer complaints effective 1 January 2016; and mandate that importers, exporters and customs brokers declare all measurements in Bills of Entry and Shipping Bills only in units approved under the Legal Metrology Act, 2009, with earlier related public notices amended as applicable.

Deeming of manufacture for lubricating oils can trigger Central Excise duty when marketability processes are performed.
Processing of waste oil into products fit for use as lubricating oil does not automatically constitute manufacture, but chapter note creating a deeming fiction provides that labelling, re-labelling, re-packing from bulk to retail, or any other treatment to render lubricating oils marketable shall be treated as manufacture for lubricating oils and lubricating preparations; where such processes are carried out, Central Excise duty is leviable, demands should be raised within normal limitation and SSI benefits extended where admissible.

Applicability of Section 234B(2A): CBDT issued administrative clarification on whether it applies to pending or newly filed cases.
The Board received representations about whether the Finance Act, 2015 insertion of Section 234B(2A) (effective 01.06.2015) applies to cases pending before the Settlement Commission as on that date or only to applications filed after it. CBDT has enclosed a communication from its TPL division clarifying the applicability issue and has directed principal chief commissioners and other concerned officers to note the clarification and ensure necessary compliance.

Customs exemption availability clarified as applicable to all Indian airlines, prompting public notices and administrative dissemination.
The customs exemption under Notification No. 151/94-Cus (Serial No. 1) is clarified to apply to any Indian airline, not limited to the former Indian Airlines, and public notices or standing orders should be issued to inform stakeholders and departmental officers; implementation difficulties are to be reported to the Board.

Audit objections: issue SCNs when department admits; contestation, coordination meetings, and strict reply timetables govern adjudication.
The circular prescribes a consolidated procedure for handling CERA/CRA audit objections, including defined lifecycle stages and timeliness for replies (Half Margin, LAR, SoF, DAP, Audit Paragraphs), mandates quarterly coordination meetings to reconcile objections, requires immediate issuance of SCNs where the department admits objections and prohibits transfer of such SCNs to the call-book, and directs that adjudication occur only after departmental or Ministry replies are on record with independent consideration of legal provisions, case law and Board circulars; past objections must be matched against pending ATNs before adjudication.

Pre-shipment inspection recognition: new agencies added to FTP appendix granted limited-term certification under HBP provisions.
Nine Pre Shipment Inspection Agencies have been added to the Foreign Trade Policy list of recognised PSIAs and authorised to issue Pre Shipment Inspection Certificates under the Policy framework. Recognition is granted for a three year period from the date of the Public Notice pursuant to the Handbook of Procedures provision. An annexure specifies approved models of spectrometers and survey meters, with make, model, serial numbers and calibration/purchase dates, linked to the recognised agencies for technical compliance in issuing inspection certificates.

E-payment of refunds: direct bank credit to assessee accounts to expedite refund realisation and reduce cheque-related delays.
The Board has directed that all refunds and rebates of Central Excise and Service Tax be paid by direct electronic transfer into the assessee's bank account, replacing cheque issuance and physical collection; this measure aims to eliminate delays, returned cheques due to address or clerical errors, and the paperwork and manpower burdens on claimants.

Liquid glucose classification as sugar renders it ineligible for Focus Market Scheme duty credit benefits.
Liquid glucose is classified within the Harmonized System sugar heading and is therefore treated as "Sugar"; consequently, exports of liquid glucose are not eligible for Duty Credit Scrip benefits under the Focus Market Scheme of the Foreign Trade Policy. This clarification excludes all items falling under that HS sugar heading from FMS benefits.

Ease of Doing Business measures streamline customs and indirect tax procedures, enhancing trade facilitation and electronic compliance.
Measures comprise tariff revisions, targeted exemptions and anti dumping/safeguard duties to correct duty inversion and support domestic manufacturing, coupled with procedural trade facilitation: 24x7 customs clearance, a Single Window electronic message exchange for regulatory agencies, mandatory Digital Signature filings, reduced mandatory documentation, Customs Clearance Facilitation Committees, and an upgraded CBEC website. Central Excise and Service Tax reforms include expedited registration, electronic records and invoicing, extended CENVAT credit timelines, e refunds, instalment payments of arrears, simplification of reverse charge taxation and expansion of Advance Ruling eligibility.

Ease of Doing Business measures streamline customs procedures and digital filings to expedite clearance and reduce compliance costs.
Measures to improve ease of doing business concentrate on tariff and procedural reforms: targeted Customs Duty and SAD adjustments to correct duty inversion and support domestic industry; imposition of protective duties where necessary; exemptions for specified inputs. Procedural reforms include EDI based online filing with 24x7 clearance for specified consignments, a Single Window electronic message exchange with regulatory agencies, mandatory digital signatures for most stakeholders, reduced mandatory documentation, a Special Notified Zone for rough diamonds, an upgraded CBEC portal and a customs mobile app. Institutional changes include CCFCs at major ports, raised appeal thresholds, penalty rationalisation, Advance Ruling expansion and integrated audits.

Classification of micronutrients and plant growth regulators clarifies tariff headings and fertilizer criteria under excise law.
Classification depends on the product's essential character: chemically defined micronutrients are classifiable under their compound headings (Chapters 28/29/38); PGRs are distinct from nutrients and classifiable under heading 3808; fertilizers fall under Chapter 31 only when N, P or K is an essential constituent; mixtures are classified by the constituent imparting essential character, and predominately trace-element blends without N/P/K fall outside Chapter 31 and may be classed under heading 3824.

Open House meetings: weekly stakeholder forum for office-level procedural issues with advance proforma submission required.
Open House Meetings will be held weekly on Wednesdays (except public holidays) at the CLA office to address procedural issues within the office's jurisdiction. Participation is restricted to one representative per applicant; issues must be submitted in advance by email in the prescribed proforma. Submissions received by Monday 5:00 pm will be considered at the following Wednesday meeting. Delay-in-disposal complaints will be taken up only after the time limit set out in paragraph 9.10 of the Handbook of Procedures (2015-20) has expired.

Textile specification tolerance allows limited flexibility in fabric GSM and blended fabric count, avoiding norm amendments for authorisations.
The amendment authorises tolerances in textile imports/exports by allowing flexibility in fabric GSM and in blended fabric Count, and it provides that where blended fabric Count variation is within the authorised tolerance, existing norms (SION/Ad-hoc) against Advance Authorisation/Duty Free Import Authorisation will not require amendment.

Open house for applicants provides weekly in-person access to officers to address pending trade-related concerns promptly.
An open house session will be held weekly on Wednesdays between 3.00 PM and 4.00 PM in the RA office Conference Room where officers will be physically available to receive and address applicants' concerns; this facility supplements the existing open interview process and is invited for use by trade and industry members.

Zonal unit for taxpayer services established, instituting weekly taxpayer consultations to receive suggestions and improve service delivery.
Creation of a Zonal Unit of the Directorate General of Taxpayer Services is announced for Chennai with jurisdiction over Tamilnadu, Andhra Pradesh, Puducherry and Telengana, to function from the Central Excise House address provided. Every Wednesday between 10:00 AM and 1:00 PM is designated Tax Payers' Day for in-person suggestions to the Additional Director General; suggestions may also be sent by post and will be considered for improving taxpayer services.

Recording of PD Account and Strong Room balances enables standardized entry and MIS reporting through the new ITBA investigation module.
The first-phase ITBA Investigation Module provides an offline excel utility to record pending investigations (TEP, STR and other non-search matters) with basic validation, pending a later upload feature. It includes functionality to record deposits, withdrawals and balances in PD Accounts and Strong Rooms - including transfers and withdrawals linked to deposits - and requires entry of balances as on the cut-off, deposits after the cut-off, and withdrawals/releases after the cut-off. The Cut off Date for recording is 31.03.2016 and MIS reporting for these records is available within the module.